Statute · United States Code
26 U.S.C. § 109 — Improvements by lessee on lessor's property
26 U.S.C. § 109
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- litigation
Gross income does not include income (other than rent) derived by a lessor of real property on the termination of a lease, representing the value of such property attributable to buildings erected or other improvements made by the lessee.
Citator
26 U.S.C. § 109 — Improvements by lessee on lessor's property is in force in the current edition of the Code, and nothing recorded condemns it.
Gross income does not include income (other than rent) derived by a lessor of real property on the termination of a lease, representing the value of such property attributable to buildings erected or other improvements made by the lessee.